ProFin Consultancy: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ProFin Consultancy
Largest movements
- Cash +€22,437
up €22,437 (+2243.7%), from €1,000 to €23,437
mainly Net result for the year (+€21,288) and Tax, wage and social debts (+€11,813)
- Receivables within one year +€13,340
new in 2025: €13,340
- Reserves +€17,610
new in 2025: €17,610
- Tax, wage and social debts +€11,813
new in 2025: €11,813
- Other debts +€5,004
new in 2025: €5,004
- Profit (loss) carried forward +€2,012
no longer reported in 2025 (was -€2,012)
- Trade debts -€661
down €661 (-32.8%), from €2,012 to €1,351
- Gross operating margin +€30,285
up €30,285, from -€1,862 to €28,424
- Taxes +€6,299
new in 2025: €6,299
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,000 | €36,778 | +€35,778 | +3577.8% |
| Current assets | 29/58 | €1,000 | €36,778 | +€35,778 | +3577.8% |
| Amounts receivable within one year | 40/41 | - | €13,340 | +€13,340 | |
| Trade receivables | 40 | - | €13,340 | +€13,340 | |
| Cash at bank and in hand | 54/58 | €1,000 | €23,437 | +€22,437 | +2243.7% |
| Total equity and liabilities | 10/49 | €1,000 | €36,778 | +€35,778 | +3577.8% |
| Equity | 10/15 | -€1,012 | €18,610 | +€19,622 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €17,610 | +€17,610 | |
| Distributable reserves | 133 | - | €17,610 | +€17,610 | |
| Profit (loss) carried forward | 14 | -€2,012 | - | +€2,012 | |
| Amounts payable | 17/49 | €2,012 | €18,168 | +€16,156 | +803.1% |
| Amounts payable within one year | 42/48 | €2,012 | €18,168 | +€16,156 | +803.1% |
| Trade debts | 44 | €2,012 | €1,351 | -€661 | -32.8% |
| Suppliers | 440/4 | €2,012 | €1,351 | -€661 | -32.8% |
| Taxes, remuneration and social security | 45 | - | €11,813 | +€11,813 | |
| Taxes | 450/3 | - | €11,813 | +€11,813 | |
| Other amounts payable | 47/48 | - | €5,004 | +€5,004 | |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Other operating charges | 640/8 | €150 | €409 | +€259 | +172.9% |
| Gross operating margin | 9900 | -€1,862 | €28,424 | +€30,285 | |
| Operating profit (loss) | 9901 | -€2,012 | €27,764 | +€29,776 | |
| Financial charges | 65/66B | - | €178 | +€178 | |
| Recurring financial charges | 65 | - | €178 | +€178 | |
| Profit (loss) for the period before taxes | 9903 | -€2,012 | €27,587 | +€29,599 | |
| Income taxes | 67/77 | - | €6,299 | +€6,299 | |
| Profit (loss) for the period | 9904 | -€2,012 | €21,288 | +€23,299 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,012 | €21,288 | +€23,299 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.